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ISA 540 (Revised) Implementation – Simple and Complex ...
International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures. Reading this publication is not a substitute for reading the International Standards on Auditing (ISAs) nor does it amend or override the ISAs, the texts of which alone are authoritative. The illustrative
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Auditing Accounting Estimates and Related Disclosures
us.aicpa.orgAuditing Standards 143 Issued by the Auditing Standards Board Auditing Accounting Estimates and Related Disclosures (Supersedes Statement on Auditing Standards (SAS) No. 122, Statements on Auditing Standards: Clarification and Recodification, as amended, section 540, Auditing Accounting Estimates,